Request a remittance of late surcharges from the Urssaf

Verified 26 November 2024 - Directorate for Legal and Administrative Information (Prime Minister)

When a company pays its social security contributions late, it must pay late surcharges. If the company encounters financial difficulties, it can request a remission of these increases from the Urssaf as well as payment deadlines.

To find out more about the request for payment periods from the Urssaf, you can consult the dedicated card.

Where a company fails to pay his social security contributions or pays them only in part by the due date, he shall be subject to late-payment increases starting on 1er overtaking day.

The late surcharge amount is equal to 5% the amount of social contributions which have not been paid on time. This surcharge shall be applied to each day of late payment.

In addition to the initial late-payment increases, a supplementary increase of 0.2% the amount of contributions due, per month or fraction of a month, may be applied. This amount shall be deducted from the date on which the contributions become chargeable where the company has not settled its default.

The final calculation of the additional increases in late payments shall be made after the full payment of the contributions due.

To be able to benefit from a delivery of late surcharges, the company must fulfill certain conditions. These vary depending on whether the company has paid the contributions to which the mark-ups relate or whether it has obtained payment deadlines for those contributions.

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Payment of contributions

Payment within 30 days

Delay surcharges do not apply if the company that has paid his social contributions within 30 days of the deadline for paymentfulfills the following conditions:

  • She has not had any late payment of her social security contributions in the last 24 months.
  • It has complied with its reporting obligations.
  • The amount of late-payment increases which should be applied is less than €3,864.

This case of non-application of late increases is also called right to error. The company may not benefit from it where it has been the subject of a mark-up or penalty for one of the following reasons:

  • Abuse of rights
  • Lack of compliance
  • Hidden labor
  • Obstacle to control.

FYI  

In the context of a company control: the initial late-payment increments are not applied if the amount of the adjustment is less than €3,864. The rate of the additional increase shall be reduced by 0.2% to 0.1% if the company pays the amount of the adjustment within 30 days of the notice.

Payment after 30 days

The company pays its dues after 30 daysas from the final date for payment, may request the Urssaf to grant it a total or partial remission of its late increases.

It must meet all of the following conditions:

  • It shall make its request for remission of the increase in delay by means of a ex gratia appeal to the Director of Urssaf.
  • It justifies its request for remission by stating the reasons why it did not pay its contributions on time (for example, the largest customer has not yet paid its invoices).
  • They should not have to pay any legal fees to their account or to a Commissioner of Justice.

Warning  

In case of compulsory taxation, the company must also meet the following 2 conditions:

  • Have paid this tax in full ex officio (lump sum)
  • To have provided his missing return

Obtaining payment terms

Where the company has subscribed to a plan for obtaining payment terms within 30 days of the deadline for payment of its social security contributions, the late payment increases shall not be applied if it fulfills the following conditions:

  • She has not had any late payment of her social security contributions in the last 24 months.
  • It has complied with its reporting obligations.
  • The amount of late-payment increases which should be applied is less than €3,864.

The company must make his request for remission on its online space on the Urssaf website. The form is located on the one-click services. Then click to request the delivery of late surcharges.

Once the request has been made, the company must validate the summary of his request before sending to the Urssaf.

Connect to his Urssaf space

FYI  

The company can follow the progress of its case on its online space.

The company shall receive a response from the Urssaf within 48 hours after his request :

  • If the file is complete: the company receives the decision of the Urssaf (total surrender, partial surrender, refusal, etc.).
  • If the file is incomplete: the company receives a request containing the additional elements to be provided.

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